The Agencia Tributaria has confirmed that it will return up to 1,200 euros annually to mothers with children under three years old who meet certain tax requirements. This deduction is a significant financial relief for Spanish families, especially during the ongoing Renta campaign, which runs until June 30, 2025. Since the campaign began on April 2, millions of Spanish taxpayers have already submitted their declarations, with over 1.17 million filed on the first day alone, marking a 0.6% increase from the previous year.
The maternity deduction is available to working mothers who have been contributing to Social Security for at least 30 days after the birth of their child. To qualify for this deduction, mothers must have children under three years old for whom they are entitled to the minimum deduction for descendants. This deduction is calculated proportionally based on the number of months in the tax year during which the requirements are met. For example, if a mother begins contributing in July, she can claim 600 euros per child for that year, as the calculation would be based on the six months of contributions.
Many mothers remain unaware of this deduction, mistakenly believing it only applies if their tax declaration results in a refund. However, the Agencia Tributaria clarifies that mothers can claim this deduction even if their declaration does not yield any income for the state. If a mother has a child who is two years old and has contributed to Social Security throughout the fiscal year, she can claim the full 1,200 euros. If she has two children in that situation, the amount would total 2,400 euros. Furthermore, if she only started contributing midway through the year, the amount would be adjusted proportionally.
For those who may have missed claiming this deduction in previous years, there is good news. The maternity deduction can be applied retroactively for the last four fiscal years. This means that if a mother meets the requirements but did not apply for the deduction in prior years, she can rectify her previous tax declarations by submitting a complementary declaration through the Agencia Tributaria's electronic headquarters or by scheduling an appointment for a face-to-face consultation.
The deduction can also be received in two ways: as a monthly payment of 100 euros or as a lump sum of 1,200 euros during the annual tax declaration. If a taxpayer chooses the monthly option, they must fill out and submit Model 140 shortly after the child's birth. If they prefer to receive the full amount in their tax return, they simply need to indicate the deduction on their annual Renta declaration.
Moreover, mothers who are already benefiting from the maternity deduction may be eligible for an additional 1,000 euros if their child attends a nursery and they meet similar requirements. This additional deduction cannot be received in advance; it must be claimed during the annual tax declaration.
The deadline for filing the Renta declaration is crucial for many contributors, particularly those earning over 22,000 euros annually with one payer or 15,000 euros with two payers. With the deadline approaching, it is essential for taxpayers to be aware of all available deductions to avoid overpaying their taxes.
Experts emphasize the importance of understanding the full range of tax deductions available, as many contributors are unaware of their entitlements. This lack of knowledge can lead to unnecessary tax payments. In addition to the maternity deduction, there are other deductions and tax benefits available depending on individual circumstances, such as deductions for large families or for dependents with disabilities.
As the Renta campaign continues, the Agencia Tributaria encourages all taxpayers, especially working mothers, to review their tax situation carefully. Resources and tools are available online to assist contributors in managing their tax declarations. By accessing the Agencia Tributaria's website with a digital certificate or Cl@ve PIN, taxpayers can check their eligibility for various deductions, including the maternity deduction, which appears under the fiscal benefits section.
In summary, the maternity deduction represents a significant opportunity for financial relief for working mothers in Spain. With the ongoing Renta campaign, it is vital for eligible mothers to take advantage of this deduction to alleviate the financial burden associated with raising young children. By understanding the eligibility criteria and application process, mothers can ensure they receive the support they need during these challenging economic times.
